The following labor standards have been established for a particular product:

Standard labor hours per unit of output.................................0.3hours

Standard laborrate.....................................................................$15.50per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked.....................3,800hours

Actual total labor cost................... $59,470

Actual output.................................. 12,800 units

Determine the Spending variance.

A. $620F

B. $50 U

C. $570U

D. $50F

The standards for product J35 call for 1.0 pounds of a raw material that costs $15.60 per pound. Last month, 5,700 pounds of the raw material were purchased for $90,345. The actual output of the month was 5,280 units of product J35. A total of 5,200 pounds of the raw material were used to produce this output. The Spending variance is ?

A. $2,673U

B. $177U

C. $9,225F

D. $177F

No need to explain the answer